The Gurkha Welfare Trust Annual Report & Accounts 1 July 18 - 30 June 19 THE GURKHA WELFARE TRUST Annual Report and Accounts Year ended 30 June 2019 Company Limited by Guarantee Number: 05098581 Registered Charity Number: 1103669 Registered Address P.O Box 2170 22 Queen Street Salisbury SP2 2EX www.gwt.org.uk [email protected] 01722 323 955 CONTENTS CHAPTER Trustees’ report incorporating the Strategic Report 3-21 Statement of Trustees’ Responsibilities 23 Trustees, officials and advisors to the Trust 24 Auditor’s report to the members and Trustees 26-27 Consolidated statement of financial activities 28 Consolidated and Charity Balance sheet 30 Consolidated cash flow statement 32 Notes to the accounts 35-54 The Gurkha Welfare Trust Annual Report and Accounts, Year ended 30 June 2019 1 TRUSTEE’S REPORT FOR THE YEAR ENDING 30JUNE 2019 This report is drawn up in accordance with applicable accounting standards, including the Charities (Accounts and Reports) Regulations 2008 and the requirements of the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” issued in 2015 and the Companies Act 2006. STRUCTURE, In the UK the Gurkha Welfare The Board of Trustees are Advice Centre, Salisbury responsible for setting the GOVERNANCE (GWAC) provides advice on strategic aims of the Trust. statutory entitlements and AND MANAGEMENT The Finance Committee, a sub- guidance on welfare support committee of the Board with available to ex-Gurkhas in UK approval to make decisions on who find themselves in need. TRUST STRUCTURE the Board’s behalf is, among A subsidiary office is located other responsibilities, tasked at Aldershot in support of a The Gurkha Welfare Trust’s with setting salary levels of key major ex-Gurkha settlement. (GWT or Trust) headquarters personnel. In setting these salary is in Salisbury, Wiltshire. The Trust has a wholly owned levels consideration is given to In Nepal The Gurkha Welfare trading subsidiary, GWT Trading benchmarking with equivalent Trust (Nepal) (GWT(N)), is Limited, whose accounts are roles in the wider industry. located in Pokhara, West Nepal. consolidated in the group It oversees and directs the financial statements. activities of the Trust’s network TRUSTEE SELECTION of 21 Area Welfare Centres (AWCs) sited in key locations TRUST GOVERNANCE The Governance committee, throughout areas of traditional currently comprising a Chairman Gurkha recruitment in Nepal, The Trust was established by and three Members, is plus one Centre in Darjeeling, Trust deed in November 1969 responsible for oversight of India. These AWCs provide the for the relief of hardship and Trustee selection. Trust platform for the delivery of all distress among Gurkha ex- procedures governing Trust welfare programmes as servicemen of the British Crown recruitment were updated well as providing a permanent and their dependants. It was by the committee in 2017 and footprint across the country re-constituted, also by trust ratified once more in 2018. deed, in 1994. In April 2004 to Gurkha communities. It was felt that further the Trust became a Charitable The AWC network has been enhancements to Trustee Company Limited by Guarantee restructured along geographical recruitment could be made and (CCLG). These accounts lines to create clusters based the Governance committee amalgamate those of the around five ‘key’ AWCs. promulgated new standard unincorporated trust in These self-supporting clusters procedures which were endorsed compliance with the Charity enable the multi-disciplinary by the Board on 11 September Commission’s uniting direction. Pensioner Support Teams (PST) 2019. These included greater to operate and support The development and execution of involvement of the Governance beneficiaries with the proactive Trust policies is the responsibility committee to ensure due and mobile delivery of both of a Board of Trustees that meets process; advertising for roles in welfare and medical assistance. three times each year. Their order to ensure greater exposure It also allows them to respond agenda is supported by a number to potential candidates and swiftly to requests for support of subordinate committees that formal interviews with direction and to react quickly to situations consider investment, governance, on panel composition. such as natural disasters. audit and finance matters. The Gurkha Welfare Trust Annual Report and Accounts, Year ended 30 June 2019 3 TRUSTEE’S REPORT KEY MANAGEMENT PERSONNEL The Trust’s Director is responsible for the day-to-day operation of the Trust. He directs and coordinates the work of the Salisbury headquarters and oversees the work of the Gurkha Welfare Trust (Nepal) and the Gurkha Welfare Advice Centres. The Director of the GWT(N) acts as the interface between strategic direction in UK and operational delivery in Nepal and provides assurance on authority, responsibility and accountability for the delivery of welfare support in Nepal in accordance with Trust policies, as well as insight into the political dynamics of Nepal. The Field Director of the GWT(N) in Nepal is responsible for daily operational management of the GWT(N) and implementing welfare support in accordance with Trust policies. A new key management position, Medical Director, has been created in order to oversee the Trust’s enhanced medical and healthcare system in Nepal. The role is based at HQ GWT(N) in Pokhara, Nepal. The Deputy Director Plans & Resilience is responsible for liaising with external organisations, future plans and the implementation of disaster preparedness. The Head of Fundraising leads the fundraising team in the UK. IMPLEMENTING PARTNERS Many of our services in Nepal are delivered in partnership with other organisations. 4 The Gurkha Welfare Trust Annual Report and Accounts, Year ended 30 June 2019 TRUSTEE’S REPORT The Trust builds rural water and Some gain experience in the UK • Such other charitable purposes sanitation projects in Nepal office by assisting with fundraising which are in the opinion of the assisted by an annual grant and marketing efforts and others Trustees connected directly or provided by the British maintain a relationship with us indirectly with the foregoing Government’s Department for owing to their own longstanding purposes as the Trustees from International Development (DFID). association with the Brigade of time to time think fit. Gurkhas. Their individual and The Ministry of Defence (MOD) The Trust’s Vision is: “Gurkhas collective effort and dedication, continues to provide an annual living with dignity”. Welfare often over many years, is Grant in Aid towards staff and support is delivered against the appreciated enormously by administration costs of the following priorities: GWT(N) in support of welfare the Trust. We do not recruit delivery. This enhances value for volunteers to directly work • The provision of money for donors as it allows, on project delivery in Nepal, a Welfare Pension. apart from a few exceptional in conjunction with investment • The provision of cases where it is part of a income, all donations to be spent welfare/emergency grants. directly on welfare projects. funding commitment. • The provision of a medical In March 2019, the MOD formally support; a free primary announced a new £25M PUBLIC BENEFIT healthcare scheme for investment over ten years in beneficiaries and subsidised support of the Trust’s healthcare The Trustees have given due hospital care. provision for veterans in Nepal. regard to the Charity Commission’s • The provision of water In Nepal, the Trust continues guidance on reporting public and sanitation projects. to work closely with the Kadoorie benefit when planning the Agricultural Aid Association charity’s activities and are satisfied • The running of two (KAAA), which concentrates that the Trust is fully compliant Residential Homes (RH). on community aid and with the Charities Act 2011. • A programme of building development, including bridge 300 earthquake resistant construction, the provision homes for beneficiaries. of potable water supplies and OBJECTS hydro-electricity projects. • The building of schools AND ACTIVITIES and community centres Additionally, the Trust works The Trust raises funds in support in partnership with CAIRN in The Trust’s Objects are: providing a new holistic approach of welfare programmes involving to supporting education through • To relieve either generally or individuals and communities the provision of teacher and individually Gurkhas and their in Nepal and also in an advisory librarian training. dependants and other persons capacity in support of in Gurkha community areas, ex-Gurkhas in UK. In UK, the Trust works with the who are in conditions of need, relevant Government hardship or distress. departments and key service charities to enable the delivery • To promote the education FUTURE PROSPECTS of statutory and welfare advice of Gurkhas, dependants and The Trustees are confident that to ex-Gurkhas and their other persons in Gurkha there is a demonstrable need for dependants seeking settlement. community areas. activities delivered by the Trust • To make provision for the and that it can continue as a going medical diagnosis and concern. The Board feels that the treatment of Gurkhas and their VOLUNTEERS Trust is in a sound financial dependants and other persons position and able to maximise any People volunteer for the Trust in Gurkha community areas who opportunities throughout the in a number of different ways. are in need of such diagnosis or year as it actively seeks to expand Often members of the public raise treatment and for the through organic growth. funds on our behalf (community prevention of any disease or fundraisers), others offer to help adverse conditions which may The Trust’s core beneficiaries, the at Trust challenges and events. affect any such person: and Welfare Pensioners (WP), number The Gurkha Welfare Trust Annual Report and Accounts, Year ended 30 June 2019 5 TRUSTEE’S REPORT approximately 4,440 with this reporting period. Details of As part of this overall strategy the figure reducing by around 400 per this can be found under the Board approved the construction year.